Abstract

http://ssrn.com/abstract=2343712
 


 



Basic Gift and Estate Tax Treatment of Joint Tenancies


Bridget J. Crawford


Pace University School of Law

Michael Epstein


Independent

October 14, 2013

Tax Notes, Vol. 141, No. 229, 2013

Abstract:     
This practice-oriented article provides an overview of the gift tax consequences of creating joint tenancies and the estate tax consequences of dying with them.

Number of Pages in PDF File: 3

Keywords: joint tenancy, joint tenacies, jointly, 2040, estate, gift

JEL Classification: K19, K34, K39

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Date posted: October 25, 2013  

Suggested Citation

Crawford, Bridget J. and Epstein, Michael, Basic Gift and Estate Tax Treatment of Joint Tenancies (October 14, 2013). Tax Notes, Vol. 141, No. 229, 2013. Available at SSRN: http://ssrn.com/abstract=2343712

Contact Information

Bridget J. Crawford (Contact Author)
Pace University School of Law ( email )
78 North Broadway
White Plains, NY 10603
United States
Michael Epstein
Independent ( email )
No Address Available
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